The Tax Cuts and Jobs Act $($TCJA$)$ suspended which of the following employee fringe benefits for tax years beginning after December $31,2017$ until January $1,2026?$OA$.$ The exclusion from gross income and wages for qualified bicycle commuting reimbursements B$.$ The exclusion from gross income and wages for the value of qualified parkingOc. The exclusion from gross income and wages for combined commuter highway vehicle transportation and transit passesOD. All of the above